Tax treaties between the UK and Liechtenstein and related documents.
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The double taxation convention entered into force on 19 December 2012.
The convention is effective in Liechtenstein from:
- 1 January 2013 for income taxes and capital (except withholding taxes)
- 1 February 2013 for for withholding taxes
It’s effective in the UK from:
- 1 February 2013 for withholding taxes
- 1 April 2013 for Corporation Tax
- 6 April 2013 for Income Tax and Capital Gains Tax (except withholding taxes)
Tax Information Exchange Agreements
Tax Information Exchange Agreement: Liechtenstein - exchange of information
Bilateral agreement between UK and Liechtenstein for co-operation in tax matters through exchange of information.
The agreement entered into force on 19 May 2011.